Department of Finance
915 L Street
Sacramento, CA 95814

OSAE Information

• OSAE Overview

OSAE Resources

• Peer Review Report
• Audit Memos
• Audit Reports
• Directory of State Internal Audit Organizations (.pdf, >1 MB)
• Financial Integrity and State Manager’s Accountability Act (FISMA)
• Special Reviews
• Bond Accountability/
  Oversight and Audits

Contact OSAE

• Bond Accountability Complaint Form
• E-mail the OSAE Hotline
• E-mail the FISMA Hotline
• Staff Contacts (.pdf, <1 MB)
• Unit CPAs (.pdf, <1 MB)

Financial Integrity and State Manager's Accountability Act (FISMA)

Government Code sections 13400 through 13407, known as the Financial Integrity and State Manager's Accountability Act of 1983 (FISMA), was enacted to reduce the waste of resources and strengthen accounting and administrative control. FISMA requires each state agency to maintain effective systems of internal accounting and administrative control, to evaluate the effectiveness of these controls on an ongoing basis, and to biennially review and prepare a report on the adequacy of the agency's systems of internal accounting and administrative control.

• Management's Roles and Responsibilities (.doc, <1 MB)
• Guidance for the Evaluation of Internal Control (.doc, <1 MB)
• Required FISMA Report Components (.doc, <1 MB)
• Audit Memos Related to FISMA
• Sample Internal Control Transmittal Letter (.doc, <1 MB)
• Corrective Action Plan Format (.xls, <1 MB)
• Control Environment Questions (.doc, <1 MB)
• Frequently Asked Questions (.doc, <1 MB)
• Risk Assessment Matrix (.doc, <1 MB)
• Risk Assessment Toolkit (www.cio.ca.gov)
• 2011 Non-Compliers List (.doc, <1 MB)
• Government Code Sections 13400 through 13407